Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

412050 Anticipated Definite Appropriation - Adjustments for Trust 

Fund Share - Prior Year

Y B C E C P D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

415400 Appropriation to Liquidate Contract Authority - NonAllocation - TransferredN B D E D/C D F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

N B D E D/C D F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E N U X/K/N

416500 Allocations of Authority - Anticipated From Invested Balances Y B D E D/C D/M 1001/1992-

2023 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416512 Allocations of Authority - Anticipated From Invested Balances 

- Prior Year

Y B D E D/C P D 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419600 Balance Transfers-In - Expired to Expired N B D E D P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

Fiscal Year 2023 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Bulletin No. 2022-XX DRAFT April 2022 IRC Meeting Handout
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2023 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

421512 Anticipated Offsetting Collections - Expenditure Transfer 

from Trust Funds - Adjustments for Trust Fund Share - Prior 

Year

Y B D E D S D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

2023

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Receivable - Adjustments for Trust Fund Share - Prior 

Year

N B D B/E D/C S D F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C S D/M 1001/1992-

2023

E/F/N ### #### B/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

2023

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Collected - Adjustments for Trust Fund Share - Prior 

Year

N B D E D S D F ### #### X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

439000 Reappropriations - Transfers-Out N B C E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust Fund 

Share - Prior Year

Y B D E D P D X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

Bulletin No. 2022-XX DRAFT April 2022 IRC Meeting Handout
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2023 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439703 Appropriations Temporarily Precluded From Obligation - 

Anticipated Prior-Year Authority

Y B C E C P D/M X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/N

442000 Unapportioned Authority - Pending Rescission N B C E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

443000 Unapportioned Authority - OMB Deferral N B C E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

472000 Commitments - Programs Exempt From Apportionment N B C E D/C A/S D/M 1001/1992-

2023 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

N B C E D/C D/M 1001/1992-

2023

F ### #### B/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-XX DRAFT April 2022 IRC Meeting Handout